It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...

A classification of revenue and expense items that are fully and directly considered in the calculation of an entity's periodic...

A two-tranche liability position that consists of senior and subordinated securitized loans. In an junior/senior structured loan, the securitized loan (e.g.,...

A two-tranche liability position that consists of senior (A) and subordinated (B) securitized loans. In an A/B structured loan, the...

Also discount bond. By definition it is a bond that accrues interest over its life. Accrued interest is only payable...

A bond that is denominated in U.S. dollars but sold mainly in and through Hong Kong and Singapore financial markets....

A bond swap that involves swapping a short maturity bond with a longer maturity bond. This swap helps investors to...

An act by which an amount of money is used after it has been made available for a particular purpose....

The all-inclusive price of a bond. That is, the market price of a bond or a similar fixed-income security in...

A floating-rate note (FRN) which has a rate trigger allowing the interest to convert to a specified fixed rate for...